21. Auditor to name the persons responsible for the loss detected and the extent of responsibility of such person

The person responsible and the extent of responsibility of such person for the loss detected by the auditor during the course of audit of accounts of a local authority/local fund shall be fixed correctly by the auditor at the time of audit by verifying the records concerned. The name(s) of the person(s) held responsible shall be incorpo rated in the -audit report as well as in the proposal for charge/surcharge action to be forwarded to the Director.